Abstract

The purpose of this study was to determine whether the accounting treatment mudharabah financing at PT. Artha Daya BPR Syariah Pasuruan sun is in conformity with the provisions of PSAK No. 59 in 2007. Data analysis technique used is to describe the results of descriptive studies, which describe the accounting treatment mudharabah financing, compare accounting mudharabah financing products in BPRS Mentari Artha Daya Pasuruan with PSAK No. 59 of 2007 on accounting mudharabah and interpret the results of comparison to assess the suitability and compliance with financial accounting treatment mudharabah. The results of analysis of financial accounting treatment mudharabah researchers who conducted the BPRS Artha Daya Pasuruan sun can be concluded that the BPRS Artha Daya Pasuruan sun has implemented the provisions contained in Accounting Standard No. Mudharabah. 59 in 2007. This can be seen from the activities of the recognition, measurement and disclosure, although the presentation of financial statements are still there is a discrepancy in the presentation of mudharabah margin. Based on the above conclusions, BPRS Artha Daya Pasuruan sun has implemented the provisions contained in PSAK No. 59 in 2007.